Notice U/s 143(2) issued prior to furnishing of return in response to Notice U/s. 148 is invalid

Halcrow Group Ltd. Vs ADIT (ITAT Delhi)

ITAT held that since the notice u/s 143(2) of the Act was issued prior to the furnishing of return by the assessee in response to the notice u/s 148 of the Act. Therefore, the notice issued u/s 143(2) of the Act was not valid and the reassessment framed on the basis of said notice deserves to be quashed. We, therefore, quash the reassessment framed by the AO.

FULL TEXT OF THE ITAT JUDGMENT

The appeals by the assessee are directed against the s

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